Quarterly estimated tax calculator for freelancers

For self-employed people and 1099 contractors in the US. Federal only. Built on the IRS's own published figures, listed at the bottom of the page.

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You

Tax year Filing status

Self-employment, for the whole year Income you expect to be paid Everything clients pay you this year, before expenses. Business expenses Software, equipment, home office, mileage and other deductible costs. Health insurance premiums you pay yourself Health, dental and vision for the year. Leave blank if an employer covers you.

Optional: a job as well W-2 wages for the year Include your spouse's wages if you file jointly. Federal income tax withheld from those wages

Optional: last year's return (safe harbor) Total tax on last year's return Form 1040, "total tax" line. Lets us apply the IRS prior-year rule, which can lower what you must pay now. Adjusted gross income on last year's return

Pay each quarter

Enter your expected income to see your estimate.

An estimate to help you plan, not tax advice. Your tax preparer works out the final amount.

How the estimate is worked out

Net profit. Income minus business expenses.
Self-employment tax. 92.35% of net profit is taxed at 12.4% for Social Security, up to the yearly maximum, plus 2.9% for Medicare. This follows IRS Publication 505, Worksheet 2-3. If you also have W-2 wages, they use up the Social Security maximum first.
Additional Medicare Tax. 0.9% on earnings above $200,000 ($250,000 married filing jointly, $125,000 married filing separately), following Form 8959.
Federal income tax. Wages plus net profit, minus half of your self-employment tax, your self-employed health insurance and the standard deduction, run through the IRS tax rate schedule for your filing status.
What you must pay. The IRS asks for the smaller of 90% of this year's tax or 100% of last year's tax (110% if last year's adjusted gross income was over $150,000, or $75,000 married filing separately), less any withholding, in four payments.

What it leaves out

These can lower or raise your real bill, so treat the result as a planning figure:

The qualified business income deduction, which often reduces income tax for the self-employed
Tax credits, such as the child tax credit
Itemized deductions, and the extra standard deduction for people 65 or older or blind
Other income, such as interest, dividends, capital gains or rent
State and local income tax
Underpayment penalties when payments are late or uneven

Common questions

Do I have to make estimated payments?

Generally yes, if you expect to owe at least $1,000 for the year after withholding and credits. That is the IRS rule in Publication 505.

When are payments due?

April 15, June 15, September 15, and January 15 of the following year. If a date falls on a weekend or legal holiday, the payment is due the next business day.

What is the safe harbor?

If you pay at least 100% of last year's total tax in four equal instalments (110% for higher incomes), the IRS does not charge an underpayment penalty even if this year turns out bigger. You still pay the rest when you file.

Where do these numbers come from?

Only from IRS publications. Every source is listed below, and the page shows which tax year's figures it is using.

Official sources

Want this to keep itself up to date?

Freelance Suite for iPhone tracks your invoices and expenses and keeps this estimate current as you get paid. Your data stays on your phone.